{"id":7393,"date":"2021-04-16T11:38:45","date_gmt":"2021-04-16T07:38:45","guid":{"rendered":"https:\/\/infonews.az\/?p=7393"},"modified":"2021-04-16T13:49:12","modified_gmt":"2021-04-16T09:49:12","slug":"elektron-ticar%c9%99t-qaydasinda-xaric%c9%99-od%c9%99nil%c9%99n-m%c9%99bl%c9%99gl%c9%99r%c9%99-%c9%99dv-nec%c9%99-t%c9%99tbiq-edilir","status":"publish","type":"post","link":"https:\/\/infonews.az\/?p=7393","title":{"rendered":"Elektron ticar\u0259t qaydas\u0131nda xaric\u0259 \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011fl\u0259r\u0259 \u018fDV nec\u0259 t\u0259tbiq edilir?"},"content":{"rendered":"<p class=\"content-title\"><span style=\"color: #ffffff;\">Elektron ticar\u0259t qaydas\u0131nda xaric\u0259\u00a0\u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011fl\u0259r\u0259 \u018fDV nec\u0259 t\u0259tbiq edilir?<\/span><\/p>\n<p><a href=\"https:\/\/infonews.az\"><strong><span style=\"color: #ff0000;\">&#8220;\u0130NFONEWS&#8221;<\/span><\/strong><\/a> x\u0259b\u0259r verir.<\/p>\n<p><strong>Son g\u00fcnl\u0259r sosial \u015f\u0259b\u0259k\u0259l\u0259rd\u0259 b\u0259zi \u015f\u0259xsl\u0259rin kartlar\u0131ndan b\u00f6y\u00fck m\u0259bl\u0259\u011fd\u0259 v\u0259saitin tutulmas\u0131na dair bildiri\u015fl\u0259r ald\u0131\u011f\u0131 bar\u0259d\u0259 m\u0259lumatlar yay\u0131l\u0131r. H\u0259min v\u0259t\u0259nda\u015flar onlardan \u00f6t\u0259n d\u00f6vrl\u0259rd\u0259 xarici \u00f6lk\u0259l\u0259rd\u0259n al\u0131nan xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 tutulmam\u0131\u015f \u018fDV m\u0259bl\u0259\u011fl\u0259rinin t\u0259l\u0259b edildiyini bildirirl\u0259r.<\/strong><\/p>\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin Media v\u0259 kommunikasiya idar\u0259sind\u0259n bildirilib ki, qanunvericiliyin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, vergi orqanlar\u0131nda u\u00e7otda olmayan fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n elektron ticar\u0259t qaydas\u0131nda al\u0131nan xidm\u0259tl\u0259r\u0259 (i\u015fl\u0259r\u0259) g\u00f6r\u0259 \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011fd\u0259n \u018fDV-nin tutulmas\u0131 v\u0259zif\u0259si banklar t\u0259r\u0259find\u0259n icra olunur. Bu halda banklar vergi agenti kimi \u00e7\u0131x\u0131\u015f ed\u0259r\u0259k h\u0259yata ke\u00e7iril\u0259n h\u0259r bir tranzaksiya \u00fc\u00e7\u00fcn verginin hesablanmas\u0131n\u0131 v\u0259 \u00f6d\u0259nilm\u0259sini h\u0259yata ke\u00e7irir.<\/p>\n<p>Vergi Xidm\u0259ti sosial \u015f\u0259b\u0259k\u0259l\u0259rd\u0259 plastik kartlar vasit\u0259sil\u0259 apar\u0131lan b\u00fct\u00fcn n\u00f6v \u00f6d\u0259ni\u015fl\u0259rd\u0259n 18 faiz \u018fDV-nin tutulmas\u0131 il\u0259 ba\u011fl\u0131 yay\u0131lm\u0131\u015f m\u0259lumatlara ayd\u0131nl\u0131q g\u0259tir\u0259r\u0259k bildirir ki, \u00f6lk\u0259nin vergi qanunvericiliyind\u0259 h\u0259r hans\u0131 yeni d\u0259yi\u015fiklik yoxdur, v\u0259t\u0259nda\u015flar v\u0259 vergi\u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn \u0259lav\u0259 vergi \u00f6hd\u0259likl\u0259ri m\u00fc\u0259yy\u0259n ed\u0259n h\u0259r hans\u0131 yeni m\u00fcdd\u0259alar t\u0259tbiq edilm\u0259yib.<\/p>\n<p>Bel\u0259 ki, plastik kartlar vasit\u0259sil\u0259 na\u011fds\u0131z qaydada apar\u0131lan \u00f6d\u0259ni\u015fl\u0259r \u00fczr\u0259 v\u0259t\u0259nda\u015f\u0131n hesab\u0131ndan 18 faiz \u018fDV yaln\u0131z xaricd\u0259n elektron ticar\u0259t qaydas\u0131nda i\u015f v\u0259 xidm\u0259t al\u0131nan zaman banklar t\u0259r\u0259find\u0259n tutulur.<\/p>\n<p>Fiziki \u015f\u0259xsl\u0259rin xaricd\u0259 yerl\u0259\u015f\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlarla elektron ticar\u0259t qaydas\u0131nda apard\u0131qlar\u0131 a\u015fa\u011f\u0131dak\u0131 \u0259m\u0259liyyatlar \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rind\u0259n banklar t\u0259r\u0259find\u0259n \u018fDV tutulmur:<\/p>\n<p>&#8211; xaricd\u0259n mallar\u0131n al\u0131nmas\u0131na g\u00f6r\u0259 \u00f6d\u0259ni\u015f<\/p>\n<p>&#8211; xaricd\u0259 otel xidm\u0259tl\u0259rinin v\u0259 aviabiletl\u0259rin sifari\u015fi \u00fczr\u0259 xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259ni\u015f<\/p>\n<p>&#8211; fiziki olaraq xaricd\u0259 al\u0131nan (istehlak) edil\u0259n i\u015f v\u0259 xidm\u0259t\u0259 g\u00f6r\u0259 \u00f6d\u0259ni\u015f.<\/p>\n<p>Yay\u0131lan m\u0259lumatlarda qeyd olunan plastik kartlar vasit\u0259sil\u0259 d\u00f6vl\u0259t orqanlar\u0131n\u0131n t\u0259tbiq etdikl\u0259ri c\u0259rim\u0259 m\u0259bl\u0259\u011fl\u0259rin\u0259 g\u00f6r\u0259 hesabdan 18 faiz \u018fDV-nin tutulmas\u0131 il\u0259 ba\u011fl\u0131 bildirilir ki, d\u00f6vl\u0259t orqanlar\u0131na \u00f6d\u0259nil\u0259n c\u0259rim\u0259 m\u0259bl\u0259\u011fl\u0259rin\u0259 \u018fDV hesablanm\u0131r v\u0259 tutulmur.<\/p>\n<p>\u00d6lk\u0259 daxilind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlara plastik kart vasit\u0259sil\u0259 na\u011fds\u0131z qaydada \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011fl\u0259rd\u0259n \u0259lav\u0259 olaraq \u018fDV tutulmur. Bel\u0259 ki, \u00f6lk\u0259d\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u018fDV \u00f6d\u0259yicil\u0259rind\u0259n al\u0131nm\u0131\u015f mal, i\u015f v\u0259 xidm\u0259tl\u0259r \u00fc\u00e7\u00fcn hesabla\u015fmalarda \u018fDV m\u0259bl\u0259\u011fi son qiym\u0259td\u0259 \u00f6z \u0259ksini tap\u0131r.<\/p>\n<p>G\u00f6r\u00fcnd\u00fcy\u00fc kimi, \u00f6lk\u0259 daxilind\u0259 apar\u0131lan na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259rd\u0259n h\u0259r hans\u0131 \u0259lav\u0259 vergil\u0259r tutulmur, \u0259ksin\u0259, qanunvericilik na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259r \u00fczr\u0259 h\u0259m sahibkarlara, h\u0259m d\u0259 v\u0259t\u0259nda\u015flara m\u00fcvafiq t\u0259\u015fviql\u0259r n\u0259z\u0259rd\u0259 tutur.<\/p>\n<p>Bel\u0259 ki, p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ictimai ia\u015f\u0259 sektorunda \u00e7al\u0131\u015fan sahibkarlar\u0131n d\u00f6vriyy\u0259sind\u0259 POS-terminal vasit\u0259sil\u0259 na\u011fds\u0131z qaydada \u0259ld\u0259 olunan g\u0259lirin h\u0259cmin\u0259 uy\u011fun olaraq m\u0259nf\u0259\u0259t (g\u0259lir) vergisi v\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 g\u00fcz\u0259\u015ftl\u0259r t\u0259tbiq edilir. V\u0259t\u0259nda\u015flar is\u0259 na\u011fds\u0131z qaydada h\u0259yata ke\u00e7irdikl\u0259ri al\u0131\u015f-veri\u015f\u0259 g\u00f6r\u0259, na\u011fd qayada h\u0259yata ke\u00e7irdikl\u0259ri al\u0131\u015f-veri\u015f\u0259 nisb\u0259td\u0259 5 faiz daha \u00e7ox \u018fDV-ni geri ala bilirl\u0259r (na\u011fd \u00f6d\u0259ni\u015fl\u0259r zaman\u0131 \u018fDV-nin 10 faizi, na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259r zaman\u0131 is\u0259 \u018fDV-nin 15 faizi v\u0259t\u0259nda\u015fa qaytar\u0131l\u0131r).<\/p>\n<p>H\u0259m\u00e7inin qeyd edilir ki, qanunvericiliy\u0259 g\u00f6r\u0259 informasiya sisteml\u0259rind\u0259n istifad\u0259 edilm\u0259kl\u0259 mallar\u0131n alq\u0131-satq\u0131s\u0131, xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si v\u0259 i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si (o c\u00fcml\u0259d\u0259n internet \u015f\u0259b\u0259k\u0259si vasit\u0259sil\u0259 elektron kitablar\u0131n, musiqinin, audio-video materiallar\u0131n, qrafik t\u0259svirl\u0259rin, virtual oyunlar\u0131n, proqram t\u0259minatlar\u0131n\u0131n y\u00fckl\u0259nm\u0259si, reklamlar\u0131n yerl\u0259\u015fdirilm\u0259si, dig\u0259r analoji i\u015f v\u0259 xidm\u0259tl\u0259r) \u00fczr\u0259 h\u0259yata ke\u00e7iril\u0259n f\u0259aliyy\u0259t elektron ticar\u0259t qaydas\u0131nda apar\u0131lan \u0259m\u0259liyyat hesab edilir.<\/p>\n<p>(AZ\u018fRTAC)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Elektron ticar\u0259t qaydas\u0131nda xaric\u0259\u00a0\u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011fl\u0259r\u0259 \u018fDV nec\u0259 t\u0259tbiq edilir? &#8220;\u0130NFONEWS&#8221; x\u0259b\u0259r verir. Son g\u00fcnl\u0259r sosial \u015f\u0259b\u0259k\u0259l\u0259rd\u0259 b\u0259zi \u015f\u0259xsl\u0259rin kartlar\u0131ndan b\u00f6y\u00fck m\u0259bl\u0259\u011fd\u0259 v\u0259saitin tutulmas\u0131na dair bildiri\u015fl\u0259r ald\u0131\u011f\u0131 bar\u0259d\u0259 m\u0259lumatlar yay\u0131l\u0131r. H\u0259min&hellip; <\/p>\n","protected":false},"author":3,"featured_media":7396,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[2,11],"tags":[635,15,4211],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/7393"}],"collection":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7393"}],"version-history":[{"count":1,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/7393\/revisions"}],"predecessor-version":[{"id":7395,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/7393\/revisions\/7395"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/media\/7396"}],"wp:attachment":[{"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}